KEVIN KURNIAWAN, AGATHA (2021) ANALISIS PENERAPAN GREEN ACCOUNTING TERHADAP PENGOLAHAN LIMBAH RUMAH SAKIT CITRA HUSADA DI JEMBER. Skripsi thesis, STIE Mandala.

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Abstract

Abstract The purpose of this study was to analyze the application of the Green Accounting concept to waste treatment at Citra Husada Hospital in Jember and to analyze the suitability between the process of identifying, measuring, recognizing, presenting and disclosing the costs that exist in the treatment of waste at Citra Husada Hospital with existing theories and support. In this study, researchers used a descriptive qualitative approach. According to Moleong (2007), descriptive qualitative is a research procedure in which descriptive data is in the form of written or spoken words from people and observed behavior. Researchers also describe the results of their research using words. Based on the results of the study, the condition of financial reporting based on Green Accounting at the Hospital has implemented environmental cost accounting. These environmental costs are included in general and administrative costs. However, the hospital has not presented a special report on its environmental accounting in more detail. Hospitals in implementing Green Accounting there are several influencing factors, namely social-environmental factors, value-added factors and legal factors. The hospital has managed its waste properly and has paid environmental costs. The hospital has carried out the Identification, Recognition, Measurement, Recording, presentation, and disclosure process as described in the Government Accounting Standards as of June 13, 2010. SAP No.1 explains the presentation of financial statements. The hospital presents its environmental costs by including the components of environmental costs in the general financial statements. Recording environmental costs as a whole that is within the scope of one account in general along with other cognate accounts. These costs are included in certain sub-unit costs in the financial statements. The impact of implementing Green Accounting in hospitals has several aspects, namely (1) internal aspects such as cost estimates for producing better medical services at hospitals, environmental costs that are grouped specifically in financial statements will encourage hospitals to reduce these costs and implementation of Green Accounting in hospitals allows hospitals to become Green Hospitals, (2) external aspects (3) environmental aspects. Keywords: Application of Green Accounting, Hospital Waste Treatment .

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HG Finance
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	13 Apr 2022 06:58
Last Modified:	13 Apr 2022 06:58
URI:	http://repo.itsm.ac.id/id/eprint/648

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